Under the GST regime, HSN Code 73051921 classifies Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black... within Chapter 73 – Articles Of Iron Or Steel. This code is essential for businesses to correctly calculate and remit taxes on Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black.... The applicable rates are CGST at 9.00%, SGST/UTGST at 9.00% for within-state sales, and IGST at 18.00% for interstate supplies. Goods are quantified using kg..
HSN Codes under Chapter 73 – Articles Of Iron Or Steel
Below are related HSN codes from Chapter 73 – Articles Of Iron Or Steel for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Articles Of Iron Or Steel... | 73011000 | Sheet Piling Of Iron Or Steel, Whether Or Not Dril... | 0.09 | 0.09 | 0.18 |
| Articles Of Iron Or Steel... | 73012010 | Sheet Piling Of Iron Or Steel, Whether Or Not Dril... | 9.00% | 9.00% | 18.00% |
| Articles Of Iron Or Steel... | 73012090 | Sheet Piling Of Iron Or Steel, Whether Or Not Dril... | 0.09 | 0.09 | 0.18 |
| Articles Of Iron Or Steel... | 73021010 | Railway Or Tramway Track Construction Material Of ... | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021011 | Head Hardened Rails | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021012 | Asymmetric Rails With End Forging | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021013 | Asymmetric Rails Without End Forging | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021014 | Other Than Asymmetric Rails And Head Hardened Rail... | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021019 | Other | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021020 | Railway Or Tramway Track Construction Material Of ... | N.a. | N.a. | N.a. |
GST Rates for HSN 73051921
The taxation of Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black... under HSN Code 73051921 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Articles Of Iron Or Steel goods under Chapter 73.
Who Should Use HSN Code 73051921?
Every entity transacting in Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black... must quote HSN Code 73051921 on invoices. This includes traders, distributors, and e-commerce sellers operating under Articles Of Iron Or Steel. Chapter 73 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Looking to deal in Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black...? GST registration is your first compliance requirement for HSN 73051921 goods. International traders in Articles Of Iron Or Steel products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Correct HSN Code 73051921 application for Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black... ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 73 – Articles Of Iron Or Steel through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 73051921 for accurate classification of Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black....
Yes, registered businesses can claim input tax credit on Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black... purchases made under HSN 73051921. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black... is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel - Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other: Non-Galvanised (Black... internationally. For domestic trade within Articles Of Iron Or Steel, GST registration is sufficient.